Opinion
37093-21
03-08-2022
Avi C. Naiman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 22, 2021, a petition was filed to commence the above-docketed matter on behalf of Avi C. Naiman. Although that document was signed only by Yedidya Naiman, it indicated dispute of an attached notice of deficiency for taxable year 2018 issued to Avi C. Naiman.
Subsequently, on March 2, 2022, respondent filed a Motion To Substitute Parties and Change Caption, advising that Yedidya Naiman had been appointed personal representative for the Estate of Avi C. Naiman, Deceased, as reflected in attached Letters Testamentary, dated June 1, 2021, issued by the Circuit Court of the State of Oregon for Lane County.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975).
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's just-referenced Motion To Substitute Parties and Change Caption is granted in that it is further
ORDERED that "Estate of Avi C. Naiman, Deceased, Yedidya Naiman, Personal Representative" is substituted for "Avi C. Naiman" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Avi C. Naiman, Deceased, Yedidya Naiman, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".